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International Experience in Tax Reform and Lessons for Ukraine


  • Peter Luzik


This paper discusses the negative effect of income and value-added taxation on the Ukrainian economy during the transitional period. The ultimate purpose of this paper is to ascertain links between fiscal policy and economic transformation, to define objectives for tax reforms, which took place all over the world in 1970-90s, to evaluate major trends and the need for tax reform in Ukraine, to examine Ukrainian income and value-added taxation and to set requirements for tax reform there. It stated that economic trends reflect disequilibrium in Ukrainian economy, which can be eased if tax reform will be undertaken. Key taxes, which tax reform shall be focused on, are personal income tax, corporate income tax and value-added tax. Non-standard tax rules and heavy tax burden (comparatively to GDP and economic growth) depress markets, distort corporate and individual economic behaviour in Ukraine. Tax reform may reduce the negative effect of taxation if new tax rules are more standard and the tax burden is reasonable.

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  • Peter Luzik, 1999. "International Experience in Tax Reform and Lessons for Ukraine," CERT Discussion Papers 9904, Centre for Economic Reform and Transformation, Heriot Watt University.
  • Handle: RePEc:hwe:certdp:9904

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    References listed on IDEAS

    1. P.G. Hare & S. Estrin & M. Lugachyov & L. Takla, 1996. "Russia's Foreign Trade: New Directions and Western Policies," CERT Discussion Papers 9619, Centre for Economic Reform and Transformation, Heriot Watt University.
    2. P.G. Hare, 1997. "Investment, Growth and Industrial Renewal in the Transition Economies," CERT Discussion Papers 9701, Centre for Economic Reform and Transformation, Heriot Watt University.
    3. Schaffer, Mark E., 1998. "Do Firms in Transition Economies Have Soft Budget Constraints? A Reconsideration of Concepts and Evidence," Journal of Comparative Economics, Elsevier, vol. 26(1), pages 80-103, March.
    4. P.G. Hare, 1997. "Property Relations and Financial Reforms in Transition Economies," CERT Discussion Papers 9711, Centre for Economic Reform and Transformation, Heriot Watt University.
    5. M. Ishaq, 1996. "The Ukrainian Economy and the Process of Reform: An Overview," CERT Discussion Papers 9616, Centre for Economic Reform and Transformation, Heriot Watt University.
    6. M. Ishaq, 1997. "Foreign Direct Investment in Ukraine Since Independence," CERT Discussion Papers 9716, Centre for Economic Reform and Transformation, Heriot Watt University.
    7. Newbery, David M G, 1995. "Tax and Benefit Reform in Central and Eastern Europe," CEPR Discussion Papers 1167, C.E.P.R. Discussion Papers.
    8. P.G. Hare & M. Ishaq & S. Estrin, 1996. "The Legacies of Central Planning and the Transition to a Market Economy: Ukranian Contradictions," CERT Discussion Papers 9618, Centre for Economic Reform and Transformation, Heriot Watt University.
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    Cited by:

    1. Anton Dobronogov & Les Mayhew, 2000. "Pension Reform in a Highly Informalized Post-Soviet Economy," Public Economics 0004008, EconWPA.

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